HB519--MOTORFUELTAXEXEMPTION(Mayhew)
COMMITTEEOFORIGIN:StandingCommitteeonTransportation
Accountability
Thisbillmakeschangesregardingthemotorfueltaxexemptionand
refund.Initsmainprovisions,thebill:
(1)BeginningOctober1,2023,authorizesataxpayertodonatethe
motorfueltaxrefundtoatax-exemptnonprofitentitybyproviding
theentitywithallrequireddocumentationandasignedstatement
indicatingthatthenonprofitisentitledtothetaxpayer'srefund.
Thenonprofitentitymustsubmitthedocumentationandstatement,
alongwithproofofitstax-exemptstatus,totheDirectorof
Revenue. Thetaxpayeristhenentitledtosubtractfromthe
taxpayer'sMissouriadjustedgrossincometheamountoftherefund
donatedtothenonprofit;
(2)Currently,exemptionsandrefundsissuedforanyadditional
taxonmotorfuelarebasedonafiscalyear.Beginninginfiscal
year2024,theywillbebasedonthetaxyear.Thisbillspecifies
thatclaimswillbefiledonorafterJanuary15thbutnotlater
thanApril15thafterthecloseofthetaxyearforwhichthe
exemptionandrefundisclaimed;
(3)RequirestheDepartmentofRevenuetodevelopamobile
applicationthatallowsataxrefundclaimtobesubmittedona
person’sphoneatthetimeofthemotorfuelpurchaseinlieuof
theproceduresprovidedbylaw.Theapplicationmustbedesigned
sothatthepersonsubmittingtheclaimisrequiredtodemonstrate
thatheorsheisatthemotorfuelpump.Thedevelopmentand
maintenanceoftheapplicationwillbepaidwithfundsthatcome
fromtheFuelTaxRoadFund;
(4)Currently,themotorfueltaxrebateunderSection142.822,
RSMo,iseligibleonlyforvehicleswithagrossweightof26,000
poundsorless.Thisbillextendstheeligibilitytomotorfuel
deliveredintoamotorvehiclewithagrossweightover26,000
poundsifthemotorvehicleisownedbyacorporationlicensedin
Missouriwithitsprimaryheadquartersinthisstate,orownedbya
soleproprietorwhosehomeofficeislocatedinMissouri;provided
thatthecorporationorsoleproprietorsubmitsdocumentationthat
anyexemptionandrefundclaimedisbasedsolelyonfueldelivered
intoamotorvehiclewhileitwasoperatinginMissouri. Ifthe
vehiclewasoperatedinmultiplestates,thesubmitted
documentationmustseparatethefueldeliveredwhileoperatingin
Missouriandtheotherstates;and. (5)Currently,motorfuelisexemptfromfueltax,andan
exemptionandrefundmaybeclaimedbyataxpayerifthetaxhas
beenpaidandnorefundhasbeenpreviouslyissued.These
exemptionsandrefundsarecurrentlyissuedonafiscalyearbasis.
BeginningJanuary1,2024,exemptionsandrefundsshallbebasedon
thetaxyear.
Toclaimanexemptionandrefund,apersonmayelecttoproceedin
oneofthefollowingways:
(1)Forareceipt-basedexemptionandrefund,apersonshall
presentastatementcontainingawrittenverificationthatthe
claimismadeunderpenaltyofperjuryandthatstatesthetotal
fueltaxpaidintheapplicabletaxyearforeachvehicleforwhich
theexemptionandrefundisclaimed. Theclaimstatementmaybe
submittedelectronically andshallcontaininformationspecifiedin
thebill;or
(2)Forastandardrefund,atthetimeapersonfileshisorher
Missouriincometaxreturn,apersonmayselecttoclaimthe
exemptionandrefundappliedasanimmediaterefundorappliedasa
creditagainsttheperson'sMissouriincometaxliability. A
personclaimingastandardrefundshallnotbeentitledtoclaima
receipt-basedrefundforthesametaxyear.
Thestandardrefundshallbeallocatedasfollows:
(1)Forthe2023taxyear,$30;
(2)Forthe2024taxyear,$45;
(3)Forthe2025taxyear,$60;
(4)ForalltaxyearsbeginningonorafterJanuary1,2026,$75.
TheDepartmentofRevenueshallprovideaformfortaxpayersto
makecleartheirelectionofeitherareceipt-basedexemptionand
refundorastandardrefund.Theformshallbefiledwiththe
taxpayer'sMissouriincometaxreturnandrequirethatcertain
informationbedisclosed,asspecifiedinthebill.
Theexemptionandrefundshallbepaidoutoftheproceedsofthe
additionaltaxunderSubsection3ofSection142.803,RSMo.Ifthe
amountofrefundsclaimedinataxyearexceedsthetaxcollected
forthetaxyear,refundsshallbeallowedbasedontheorderin
whichtheyareclaimed.